Selected issues related to Swiss franc loans in the light of Polish tax law, case law and individual interpretations
Abstract
The article discusses the tax implications for the debtor arising from the annulment of a Swiss franc loan agreement or from entering into a settlement with the bank. The aim of the present study is to identify key tax problems arising from these events and to find legally acceptable ways of resolving them, as well as to assess the compliance of the tax administration's positions with the principle of legal certainty and fairness. Using the dogmatic-legal method, the author analysed regulations, case law and tax interpretations. The author established that the regulation of the Polish Minister of Finance on suspending the collection of income tax is of key importance, but its application is conditional and requires individual analysis. The author highlights the need to reverse (interest and housing) relief when reimbursing overpayments, noting both unfavourable interpretative practice as well as the possibility of prevailing given the lack of settled case law. Postulates de lege ferenda include a comprehensive statutory regulation of Swiss franc loan issues and an amendment to the Personal Income Tax Act introducing an exemption from taxation of income arising from the cancellation of obligations pursuant to a settlement of a dispute concerning a contract containing abusive clauses. The analysis of tax implications for banks has been indicated as an area of future research.
Keywords:
Swiss franc loans, suspension of the collection of tax, housing relief in personal income tax, interest relief in personal income tax, PITReferences
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